There are no resort fees at Aulani. For all stays at Aulani, the State of Hawaii imposes a daily transient accommodations tax based on the number of Vacation Points required for the stay. The State requires that the tax be collected from the guest occupying the timeshare and is collected only if the accommodation is used. Thus, the transient accommodation tax cannot be included in the yearly maintenance fee paid by Aulani owners. This same tax applies to all timeshares in the state of Hawaii.